Texas Tax Code 162.405 – Criminal Penalties
Current as of: 2024 | Check for updates
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(a) An offense under § 162.403(1), (2), (3), (4), (5), or (7) is a Class C misdemeanor.
(b) An offense under § 162.403(8), (9), (10), (11), (12), (13), (35), or (36) is a Class B misdemeanor.
Attorney's Note
Under the Texas Codes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class A misdemeanor | up to 1 year | up to $4,000 |
| Class B misdemeanor | up to 180 days | up to $2,000 |
| Class C misdemeanor | up to $500 |
(c) An offense under § 162.403(14), (15), or (16) is a Class A misdemeanor.
(d) An offense under § 162.403(6), (17), (18), (19), (20), (21), (22), (23), or (24) is a felony of the third degree.
(e) An offense under § 162.403(25), (26), (27), (28), (29), (30), (31), (32), (33), or (34) is a felony of the second degree.
(f) Violations of three or more separate offenses under the following sections committed pursuant to one scheme or continuous course of conduct may be considered as one offense and punished as a felony of the second degree:
(1) § 162.403(6);
(2) Sections 162.403(8) through (11); or
(3) Sections 162.403(17) through (24).